J.A.I.L.
News JournalLos Angeles - September 28,
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INDIANAPOLIS (AP) - In an
extraordinary clash between church and state, a federal judge Thursday ordered
a congregation to clear out of its church to satisfy a nearly $6 million debt
to the IRS.

U.S. District Judge Sarah Evans Barker gave the
Indianapolis Baptist Temple until Nov. 14 to move out, after which the IRS
will sell the building.

The church has been feuding with the IRS since
1984, when the Rev. Greg Dixon, now pastor emeritus, ordained all church
employees as ministers and refused to withhold income and Social Security
taxes. The IRS said the unpaid taxes, penalties and interest total nearly $6
million.

``I'm not a prophet, but I believe we're going to be in this
building longer than Nov. 14,'' said Dixon's son, the Rev. Greg Dixon Jr., who
is now head of the congregation. ``We've had deadlines before, and those
deadlines have been pushed back.''

The Dixons have proclaimed their
case to be a test of religious freedom, though numerous courts have upheld the
application of tax laws to churches.

Numerous anti-government
activists, many of them with ties to right-wing militia groups, have rallied
behind the Dixons, who have said they will not leave voluntarily.

One
member of a Washington advocacy group that monitors church-related topics said
the order could be the first of its kind.

``It's certainly the first
time anything of this magnitude has occurred,where you're dealing with
millions of dollars and a basic conflict overwhether churches should be
required to pay these kinds of taxes,'' saidJoseph Conn of Americans
United for Separation of Church and State.

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